CHARITY No. 236708
MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES
## FOR THE YEAR ENDED 31 DECEMBER 2024
|INCOMING RESOURCES
Lettings & subscriptions
Fundraising income
Covid grant
Bar profits
Bank interest
**Total Incoming resources**
RESOURCES EXPENDED
Heat, Light & Telephone
Insurance
Water
Booking sec./caretaking/licencing
Repairs & Maintenance
Depreciation
Sundry expenses
Donations to charities
Fundraising events
**Total resources expended**
**Net Incoming resources**
Balance at 1 January 2024
Balance at 31 December 2024|
|General
Fund
£
46,456
-
-
4,990
4,687|General
Fund
£
46,456
-
-
4,990
4,687|Restricted
Funds
£
-
-
-
-
-|Restricted
Funds
£
-
-
-
-
-|2024
Total
Funds
£
46,456
-
-
4,990
4,687|2023
Total
Funds
£
39,012
-
-
6,770
3,796|
|---|---|---|---|---|---|---|---|
|||
||
||||
||||56,133||-|56,133|49,578|
||
|
|9,622
1,336
292
12,835
13,833
2,355
680
2,104
-|
|-
-
-
-
-
9,030
-
-
-|9,622
1,336
292
12,835
13,833
11,385
680
2,104
-|12,012
1,331
377
15,891
6,575
11,194
-
4,575
-|
||||43,057||9,030|52,087|51,955|
||
|
|13,076
182,730|-
|9,030
334,030|4,046 -
516,760|2,377
519,137|
||||195,806||325,000|520,806|516,760|
Page 2 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION STATEMENT OF RESOURCES APPLIED FOR FIXED ASSETS FOR CHARITY USE FOR THE YEAR ENDED 31 DECEMBER 2024
|Net incoming resources for the year
Depreciation
Resources used for acquisition of fixed assets
Net movement in funds available for future activities
Net current assets at 1 January 2024
Net current assets at 31 December 2024|Note
4
|Note
4
|General
Fund
£
13,076
2,355
- 3,828|Restricted
Funds
£
-9,030
9,030
- -|Restricted
Funds
£
-9,030
9,030
- -|2024
Total
Funds
£
4,046
11,385
3,828|2023
Total
Funds
£
-2,377
11,194
-|
|---|---|---|---|---|---|---|---|
||||
-|||||
||4|||||||
|||
|11,603
155,970|
|-
-|11,603
155,970|8,817
147,153|
||||167,573||-|167,573|155,970|
Page 3 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
## BALANCE SHEET
## AS AT 31 DECEMBER 2024
|**Tangible Fixed Assets:**
Freehold land
Freehold buildings
Fixtures, fittings & equipment
**Total Fixed Assets**
**Current Assets:**
Prepaid expenses
Grants receivable
Bank current account
Bank Reserve account
Cash in hand
**Total Current Assets**
**Net Current Assets / (Liabilities)**
**NET ASSETS**
REPRESENTED BY:
General Fund
Restricted Fund
**Current Liablities -**Deps**+**accruals|Note|
|General
Fund
£
20,036
-
8,197|General
Fund
£
20,036
-
8,197|Restricted
Total
Funds
2024
£
£
- 20,036
325,000 325,000
- 8,197|Restricted
Total
Funds
2024
£
£
- 20,036
325,000 325,000
- 8,197|2023
£
20,036
334,030
6,724|
|---|---|---|---|---|---|---|---|
||||
||
|||
||4
3
3|||||||
|||||28,233||325,000 353,233|360,790|
|||
|
|1,541
-
7,602
159,809
21|
|- 1,541
- -
- 7,602
- 159,809
- 21|140
-
13,088
145,121
21|
|||||168,973||- 168,973|158,370|
|||||1,400||- 1,400|2,400|
|||||167,573||- 167,573|155,970|
|||||195,806||325,000 520,806|516,760|
|||
|195,806
-||
|- 195,806
325,000 325,000|182,730
334,030|
||||195,806|||325,000 520,806|516,760|
Approved by the Board of Trustees on 2025 and signed on its behalf by:
…………………………………………… Simon D Armstrong Trustee
Page 4 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 DECEMBER 2024
## **1** 1 **Basis of Accounting**
These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice and with Financial Reporting Standards for Smaller Enterprises and with the Charities Act 1993.
## **2** 2 **Accounting Policies**
- i. **Incoming resources** are included in the statement of Financial Activities when the Charity becomes entitled to the resources. Where incoming resources have related expenditure the incoming resources and related expediture are reported gross in the Statement of Financial Activities. Gift Aid is brought to account upon receipt from HMRC.
## ii. **Fund Accounting**
**The General Fund** is available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and has not been designated for defined purposes.
**The Restricted Funds** are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund.
- iii. **Tangible Fixed Assets** are capitalised at cost or, if gifted, at reasonable value on receipt.
- iv. **Depreciation** With effect from 1 January 2011 depreciation has been provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Freehold land Nil Freehold Buildings 2% straight line Fixtures, fittings and equipment 10% straight line
Page 5 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 DECEMBER 2024
|**3**
3**Movement in Funds**
**General Fund**
**Restricted Funds:**
Big Lottery Fund Project
Development Grant
Big Lottery Fund Capital Grant
WREN Ltd Grant No. 1
WREN Ltd Grant No. 2
Village Hall Development Fund
Total Restricted Funds
**TOTAL FUNDS**||1 January
2024
£
182,730|1 January
2024
£
182,730|Incoming
Resources
£
56,133||Outgoing
Resources
£|31 December
2024
£
195,806|31 December
2024
£
195,806|
|---|---|---|---|---|---|---|---|---|
|||
|||||||
|||||||-43,057|||
||
|
|14,800
226,970
32,785
-
59,475|-
-
-
-
-|
|-400
-6,134
-1,000
-
-1,496|
|14,400
220,836
31,785
-
57,979|
||||334,030|-||-9,030||325,000|
||||||||||
||||516,760|56,133||-52,087||520,806|
- i **Big Lottery Fund Development Grant.** During 2008 the Charity was awarded a grant of £20,000 by The Big Lottery. The grant was made to part finance the development and submission of a Stage 2 application to The Big Lottery for a further grant towards the cost of constructing a new village hall.
- ii **Big Lottery Fund Grant** . During 2009 the Charity was awarded a grant of £306,711 by The Big Lottery. The grant was made to part finance the capital construction cost of a new village hall to be constructed upon the site of the previous hall. The final tranche of the grant was drawndown during 2010.
- iii **Waste Recycling Environmental Ltd Grant No.1.** During 2009 the Charity was awarded a grant of £50,000 by Waste Recycling Environmental Ltd. The grant was made to finance the ground source heat generation system, under floor heating installation and rainwater harvesting system installed in the new village hall.
- iv **Waste Recycling Environmental Ltd Grant No.2.** During 2011 the Charity was awarded a grant of £12,715 by Waste Recycling Environmental Ltd. The grant was made to part finance the purchase and installation of bi-folding accoustic partitions in the new village hall.
Page 5 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 DECEMBER 2024
## **4** 4 **Tangible Fixed Assets**
|**Cost**
At 1 January 2024
Additions
Disposals
At 31 December 2024
**Depreciation**
At 1 January 2024
Depreciation on Disposals
Charge for year
At 31 December 2024
**Net Book Amount**
At 31 December 2024
At 1 January 2024|
|Freehold
Land
£
20,036
-
-|Freehold
Land
£
20,036
-
-|Freehold
Buildings
£
451,516
-
-|Fixtures,
Fittings &
Equipment
£
66,482
3,828
-|Total
£
538,034
3,828
-|
|---|---|---|---|---|---|---|
|||
|||||
||||20,036|451,516|70,310|541,862|
||
|
|-
-|117,486
-
9,030|59,758
-
2,355|177,244
-
11,385|
||||-|126,516|62,113|188,629|
||||||||
||||20,036|325,000|8,197|353,233|
||||||||
||||20,036|334,030|6,724|360,790|
## i **Freehold Land**
During 2009 the previous village hall, being beyond economic repair, was demolished and replaced with a new hall on the same freehold site (Freehold title number CH409675). The freehold land has been retained in the accounts at £20,036 being the combined carrying value of the land and old hall in the accounts as at 31 December 2008. In the view of the trustees this represents a reasonable value of the freehold land.
## ii **Village Hall Development Project**
The development project was completed during 2011 and costs have been allocated to Freehold Improvements and Fixtures, Fittings and Equipment as appropriate.
## iii **Legal mortgage**
The trustees have granted a legal charge to Big Lottery Fund on the Charity's freehold land and property secured by way of a legal mortgage. Under the terms of the charge, in the event that the trustees within 20 years of payment of the Big Lottery Fund Capital Grant be in breach of any of the grant conditions the grant shall be repayable and the Fund shall be entitled to exercise the powers of sale and appoint a receiver.
## **5 Reserve Policy &Charitable Donations**
In 2024 charitable donations were made to charities that supported/benefitted residents of the parishes. Cash donations shown in the accounts were made to MacMillan, Lower Moss Wood, WM UK (blood cancer) and Cheshire Hospice. Donations are made from the post depreciation surplus of the General Fund. Use of the Hall was provided rent free to local organisations holding charity fund raising events.
Page 5 of 7
CHARITY No. 236708
MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES
## FOR THE YEAR ENDED 31 DECEMBER 2024
|INCOMING RESOURCES
Lettings & subscriptions
Fundraising income
Covid grant
Bar profits
Bank interest
**Total Incoming resources**
RESOURCES EXPENDED
Heat, Light & Telephone
Insurance
Water
Booking sec./caretaking/licencing
Repairs & Maintenance
Depreciation
Sundry expenses
Donations to charities
Fundraising events
**Total resources expended**
**Net Incoming resources**
Balance at 1 January 2024
Balance at 31 December 2024|
|General
Fund
£
46,456
-
-
4,990
4,687|General
Fund
£
46,456
-
-
4,990
4,687|Restricted
Funds
£
-
-
-
-
-|Restricted
Funds
£
-
-
-
-
-|2024
Total
Funds
£
46,456
-
-
4,990
4,687|2023
Total
Funds
£
39,012
-
-
6,770
3,796|
|---|---|---|---|---|---|---|---|
|||
||
||||
||||56,133||-|56,133|49,578|
||
|
|9,622
1,336
292
12,835
13,833
2,355
680
2,104
-|
|-
-
-
-
-
9,030
-
-
-|9,622
1,336
292
12,835
13,833
11,385
680
2,104
-|12,012
1,331
377
15,891
6,575
11,194
-
4,575
-|
||||43,057||9,030|52,087|51,955|
||
|
|13,076
182,730|-
|9,030
334,030|4,046 -
516,760|2,377
519,137|
||||195,806||325,000|520,806|516,760|
Page 2 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION STATEMENT OF RESOURCES APPLIED FOR FIXED ASSETS FOR CHARITY USE FOR THE YEAR ENDED 31 DECEMBER 2024
|Net incoming resources for the year
Depreciation
Resources used for acquisition of fixed assets
Net movement in funds available for future activities
Net current assets at 1 January 2024
Net current assets at 31 December 2024|Note
4
|Note
4
|General
Fund
£
13,076
2,355
- 3,828|Restricted
Funds
£
-9,030
9,030
- -|Restricted
Funds
£
-9,030
9,030
- -|2024
Total
Funds
£
4,046
11,385
3,828|2023
Total
Funds
£
-2,377
11,194
-|
|---|---|---|---|---|---|---|---|
||||
-|||||
||4|||||||
|||
|11,603
155,970|
|-
-|11,603
155,970|8,817
147,153|
||||167,573||-|167,573|155,970|
Page 3 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
## BALANCE SHEET
## AS AT 31 DECEMBER 2024
|**Tangible Fixed Assets:**
Freehold land
Freehold buildings
Fixtures, fittings & equipment
**Total Fixed Assets**
**Current Assets:**
Prepaid expenses
Grants receivable
Bank current account
Bank Reserve account
Cash in hand
**Total Current Assets**
**Net Current Assets / (Liabilities)**
**NET ASSETS**
REPRESENTED BY:
General Fund
Restricted Fund
**Current Liablities -**Deps**+**accruals|Note|
|General
Fund
£
20,036
-
8,197|General
Fund
£
20,036
-
8,197|Restricted
Total
Funds
2024
£
£
- 20,036
325,000 325,000
- 8,197|Restricted
Total
Funds
2024
£
£
- 20,036
325,000 325,000
- 8,197|2023
£
20,036
334,030
6,724|
|---|---|---|---|---|---|---|---|
||||
||
|||
||4
3
3|||||||
|||||28,233||325,000 353,233|360,790|
|||
|
|1,541
-
7,602
159,809
21|
|- 1,541
- -
- 7,602
- 159,809
- 21|140
-
13,088
145,121
21|
|||||168,973||- 168,973|158,370|
|||||1,400||- 1,400|2,400|
|||||167,573||- 167,573|155,970|
|||||195,806||325,000 520,806|516,760|
|||
|195,806
-||
|- 195,806
325,000 325,000|182,730
334,030|
||||195,806|||325,000 520,806|516,760|
Approved by the Board of Trustees on 2025 and signed on its behalf by:
…………………………………………… Simon D Armstrong Trustee
Page 4 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 DECEMBER 2024
## **1** 1 **Basis of Accounting**
These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice and with Financial Reporting Standards for Smaller Enterprises and with the Charities Act 1993.
## **2** 2 **Accounting Policies**
- i. **Incoming resources** are included in the statement of Financial Activities when the Charity becomes entitled to the resources. Where incoming resources have related expenditure the incoming resources and related expediture are reported gross in the Statement of Financial Activities. Gift Aid is brought to account upon receipt from HMRC.
## ii. **Fund Accounting**
**The General Fund** is available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and has not been designated for defined purposes.
**The Restricted Funds** are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund.
- iii. **Tangible Fixed Assets** are capitalised at cost or, if gifted, at reasonable value on receipt.
- iv. **Depreciation** With effect from 1 January 2011 depreciation has been provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Freehold land Nil Freehold Buildings 2% straight line Fixtures, fittings and equipment 10% straight line
Page 5 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 DECEMBER 2024
|**3**
3**Movement in Funds**
**General Fund**
**Restricted Funds:**
Big Lottery Fund Project
Development Grant
Big Lottery Fund Capital Grant
WREN Ltd Grant No. 1
WREN Ltd Grant No. 2
Village Hall Development Fund
Total Restricted Funds
**TOTAL FUNDS**||1 January
2024
£
182,730|1 January
2024
£
182,730|Incoming
Resources
£
56,133||Outgoing
Resources
£|31 December
2024
£
195,806|31 December
2024
£
195,806|
|---|---|---|---|---|---|---|---|---|
|||
|||||||
|||||||-43,057|||
||
|
|14,800
226,970
32,785
-
59,475|-
-
-
-
-|
|-400
-6,134
-1,000
-
-1,496|
|14,400
220,836
31,785
-
57,979|
||||334,030|-||-9,030||325,000|
||||||||||
||||516,760|56,133||-52,087||520,806|
- i **Big Lottery Fund Development Grant.** During 2008 the Charity was awarded a grant of £20,000 by The Big Lottery. The grant was made to part finance the development and submission of a Stage 2 application to The Big Lottery for a further grant towards the cost of constructing a new village hall.
- ii **Big Lottery Fund Grant** . During 2009 the Charity was awarded a grant of £306,711 by The Big Lottery. The grant was made to part finance the capital construction cost of a new village hall to be constructed upon the site of the previous hall. The final tranche of the grant was drawndown during 2010.
- iii **Waste Recycling Environmental Ltd Grant No.1.** During 2009 the Charity was awarded a grant of £50,000 by Waste Recycling Environmental Ltd. The grant was made to finance the ground source heat generation system, under floor heating installation and rainwater harvesting system installed in the new village hall.
- iv **Waste Recycling Environmental Ltd Grant No.2.** During 2011 the Charity was awarded a grant of £12,715 by Waste Recycling Environmental Ltd. The grant was made to part finance the purchase and installation of bi-folding accoustic partitions in the new village hall.
Page 5 of 7
## MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 DECEMBER 2024
## **4** 4 **Tangible Fixed Assets**
|**Cost**
At 1 January 2024
Additions
Disposals
At 31 December 2024
**Depreciation**
At 1 January 2024
Depreciation on Disposals
Charge for year
At 31 December 2024
**Net Book Amount**
At 31 December 2024
At 1 January 2024|
|Freehold
Land
£
20,036
-
-|Freehold
Land
£
20,036
-
-|Freehold
Buildings
£
451,516
-
-|Fixtures,
Fittings &
Equipment
£
66,482
3,828
-|Total
£
538,034
3,828
-|
|---|---|---|---|---|---|---|
|||
|||||
||||20,036|451,516|70,310|541,862|
||
|
|-
-|117,486
-
9,030|59,758
-
2,355|177,244
-
11,385|
||||-|126,516|62,113|188,629|
||||||||
||||20,036|325,000|8,197|353,233|
||||||||
||||20,036|334,030|6,724|360,790|
## i **Freehold Land**
During 2009 the previous village hall, being beyond economic repair, was demolished and replaced with a new hall on the same freehold site (Freehold title number CH409675). The freehold land has been retained in the accounts at £20,036 being the combined carrying value of the land and old hall in the accounts as at 31 December 2008. In the view of the trustees this represents a reasonable value of the freehold land.
## ii **Village Hall Development Project**
The development project was completed during 2011 and costs have been allocated to Freehold Improvements and Fixtures, Fittings and Equipment as appropriate.
## iii **Legal mortgage**
The trustees have granted a legal charge to Big Lottery Fund on the Charity's freehold land and property secured by way of a legal mortgage. Under the terms of the charge, in the event that the trustees within 20 years of payment of the Big Lottery Fund Capital Grant be in breach of any of the grant conditions the grant shall be repayable and the Fund shall be entitled to exercise the powers of sale and appoint a receiver.
## **5 Reserve Policy &Charitable Donations**
In 2024 charitable donations were made to charities that supported/benefitted residents of the parishes. Cash donations shown in the accounts were made to MacMillan, Lower Moss Wood, WM UK (blood cancer) and Cheshire Hospice. Donations are made from the post depreciation surplus of the General Fund. Use of the Hall was provided rent free to local organisations holding charity fund raising events.
Page 5 of 7
Report to the trusteesl
members of
Marthall, Ollerton and Little Warford Village Hall Assoclatlon
On accounts for the year
ended
31° December 2024
Charlty no
236708
Respective
responslbllltles of
trustees and examiner
The charivs trustees are responsible for the preparation of the accounts.
The charity's trustees consider that an audit is not required for this year
under section 144 of the Charities Act 2011 ('the Charities Act.) and that an
independent examination is needed. The charity's gross income did not
exceed £250,000 and l am qualified to undertake the examination by being
qualified member of the Chartered Institute of Management Accountants.
It is rny responsibility to:
examine Ihe accounts under section 145 of the Charities Act,
to follow the procedures laid down in Ihe general Directions given by the
Charity Commission (under section 145(5){b) of the Charities Act, and
to stste whether particutar matters have come to my attention
8asls of independent My examination carrted out in accDrdance viith general Directions givèn
examlnerfs statement by the Charity Commission. An examination includes a review of the
accounting records kept by the charity and a Gomparison of the accounts
presersted with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from the
trustees conceming any such matters. The procedures undertaken do not
provide all the evidence Ihat would be required in an audit. and
consequently no opinion is given as to whelher the accounts present a 'tnJe
and fair, view and the report is limited to those matters set out in the
statement below.
Independent In CnnectIon with my examination. no material matters have come to my
examlnerfs statemont attention which gives me cause to believe that in, any matèrial respect:
the accounting records were not kept in accordance with section 130
of the Charities Act,. Of
the ac¢ount5 did not accord with the accounting records; or
the accounts did not comply with the applicable requirements
conoming the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts gtve a 'true and fairf view which is not a matter
considered as part of an indapendent examination.
I have come across no other matters in connection with the examination
to which attention should be drawn in this report in order to enable
proper understanding of the accounts to be reached.
Dato:
Slgnèd:
Name:
lan N Scott-Dunn
Relevant professlonal
quallflcatlon{s) or body):
Fellow of the Chartered Instilute of Management Accountants
Addross:
14 Bluebery Road, B¢)wdon. Altrincham, Cheshire WA14 3LT